Energiepreispauschale for independents in Germany

You've probably heard that the government has planned a relief package for all taxpayers in Germany. It is supposed to bring some relief in times of rising (energy) costs. One part of this is the so-called energy relief package (Energiepreispauschale, EPP). What exactly applies to you as a self-employed person and how you can claim the €300 flat rate, you can find out here.

How to get the Energiepreispauschale

If you are a freelancer or a tradesperson, you are entitled to the Energiepreispauschale. This includes a one-time payment of 300€! But you don't receive the money on your bank account, it will be taken into account with your tax payments instead. Since all self-employed persons are generally required to make advance tax payments, the energy relief payment will be offset against your advance income tax payment for the third quarter of 2022. However, not all independents have to make regular advance tax payments. If you earn little and had to pay less than 400€ in taxes to the Finanzamt (tax office) last year, no advance tax payments are due in the current year. In this case, you will also receive the €300 refund, but you will have to wait longer. You can only claim it in the income tax return for 2022, which you submit in 2023.

What if you're part-time self-employed?

If you are employed and still work freelance part-time, e.g. as a Kleinunternehmer (small business owner), it may be possible that you receive the Energiepreispauschale twice. In this case, the lump sum is first realized via your employer by reducing your income tax payment in September. In addition, your prepayment as independent will be reduced. In these cases, however, the Finanzamt will correct the double payment of the EPP with the income tax return for the year 2022.

Energiepreispauschale and taxes

The Energiepreispauschale is considered income and thus increases the amount of your taxable income by €300. Unfortunately, taxes will be due on this amount. This means that actually only those who earn less than 10,347€ in 2022, i.e. are below the tax exempt amount and therefore do not have to pay taxes, can claim the full amount. ➡️ Do you exceed the basic allowance? All others who exceed this limit have to pay income tax. If you earn e.g. about 50.000€ per year, you will still have about 190€ of the 300€ of the energy relief payment after taxes.

Energiepreispauschale in Accountable

With Accountable you can do your tax returns as an independent in Germany without prior knowledge or spending a lot of money on a tax advisor. Just enter your income tax prepayments and Accountable will automatically deduct the flat rate of 300€ from your prepayment in September 2022! ➡️ Check out our Knowledge Center for all the answers to your questions about self-employment and taxes in Germany!

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Author - Sophia Merzbach

Sophia has been a key member of the Accountable team for many years, bringing a unique blend of journalistic precision and in-depth tax expertise to her work.

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